Planning with owner-occupied property - general considerations

Key issues in relation to the uses of owner-occupied property in estate planning

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Tags: Intergenerational Excluded transactions PDI SDLT Ingram v IRC Buzzoni v HMRC St Aubyn v Attorney General HL POAT double trust scheme The Ingram Scheme Eversden schemes Kildrummy (Jersey) Ltd v CIR disposal condition CIR v Eversden Reversionary lease scheme Lavelle v Lavelle and Others Stamp Duty Land Tax De minimis cases pre-owned assets rules Residence Nil Rate Band pre-owned assets tax double trust schemes The Phizackerley Case Estate Planning Post Death Interest IDD Reversionary leases HPI Impediments to planning Inland Revenue Statement of Practice RNRB Wolff and another -v- Wolff and others contribution condition pre-owned assets provisions